ACIT, BANGALORE vs. NARENDRA REDDY THAPPETA, BANGALORE

ITA 1597/BANG/2014Status: DisposedITAT Bangalore14 August 2015AY 2008-094 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s decision, relying on a previous ruling in the assessee's own case. The Tribunal found that the services rendered by the assessee were considered eligible for deduction under Section 10A as they fell under the definition of computer software and IT-enabled services.

What were the facts?

The Revenue appealed against the CIT(A)'s order allowing deduction under Section 10A of the Income Tax Act for AY 2008-09. The Revenue argued that the assessee's legal services did not qualify for this deduction.

What were the issues?

Whether the legal services provided by the assessee qualify as 'computer software' or 'information technology enabled services' for the purpose of deduction under Section 10A of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 10A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

Before: SHRI N.V. VASUDEVAN & SHRI ABRAHAM P. GEORGE

For Appellant: Shri Sunil Kumar Agarwal, Jt. CIT(DR)
For Respondent: Shri G. Venkatesh, Advocate
Hearing: 06.08.2015Pronounced: 14.08.2015

Per N.V. Vasudevan, Judicial Member

This appeal by the Revenue is directed against the order dated 22.08.2014 of the CIT(Appeals), LTU, Bangalore relating to assessment year 2008-09. 2. The grievance of the Revenue in this appeal is that CIT (A) held the assessee to be eligible for deduction u/s.10A of the Income-tax Act, 1961 (‘the Act’ in short).

3.

When the matter was taken up before us, Ld. Counsel for Assessee submitted that the issue of deduction u/s.10A of the Act had come up for consideration before this Tribunal in assessee’s own case for A. Ys. 2006- 07 and 2006-07. As per the Ld. AR, this Tribunal had uphe

The order continues below.

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